BAHUBALI Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THE following questions have been raised "whether on the facts and circumstances of the case, the Tribunal was justified in Section 106 and 114 of the Evidence Act ?"

(2.) ON information that the applicant herein and his cousin Sripad Baburao Kambhoj were transporting contraband gold by train No. 85, on 16-4-64, and were due to alight at yeshwanthpur, railway station at about 5. 45 p. m. the Central Excise Department proceeded to yeshwathpur Police Station and found the appellant and his cousin alighting from the train in question. A search was carried out and 30 gold biscuits slabs weighing 10 tolas each, bearing foreign marks "johnson Mathey London 99. 0 - 10 Tolas" on one side and "mocatta-Goldsnid ltd. London"' on the other side. The same was seized on 16-4-64 under mahazer. On 7-4-64, a culminated in an order of absolute confiscation by the Collector of Central Excise and Customs, bangalore, under Section 111 (d), penalty of Rs. 2,500/- under Section 112 of the Act.

(3.) THE appeal under Section 129-A of the Customs Act to set aside the order dt. 29-7-82, was dismissed by the Central Excise and Customs Appellate Tribunal. South Range at Madras on 25-6-83 confirming in entirety the order of confiscation as well as the penalty imposed by the collector of Central Excise and Customs.